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Pharmasia Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2004)(97)ECC427

ordinary costs incurred from the stage of procurement of raw materials till the completion of the finished products. Cost audit report procured by job work project reflects expenses on different elements of costing. On enquiry it was found that … them in terms of Section 4(1)(b) of Central Excise Act read with Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 is adopted for validation. At the end of each accounting year on finalization of cost sheet for

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

PIL writ petitioner has also sought Central Bureau Investigation (CBI) enquiry but the same can await the CAG audit report; (VIII) that the word Consolidated Fund of Indiahas to be widely construed; (IX) that DISCOMs are akin to … the CAG shall not submit its final report. 6. Aggrieved there-from, LPAs No. 125/2014, 140/2014 and 141/2014 … DISCOMs; (IV) that DERC is to regulate tariff on the basis of cost incurred by DISCOMs-the value of the cost as potrayed by DISCOMs cannot … of more than Rs.2400 crores from the State as is apparent from the Delhi Electricity Reform (Transfer Scheme) Rules, 2001 and if the assets vested in DISCOMs are also taken into account then the funding enjoyed by them … in these proceedings which have been heard together are:- (I) Whether under Section 20(1) of the Comptroller and Auditor Generals(Duties, Powers and Conditions of Service)

Commissioner of Income Tax Vs. Hindustan Coca Cola Beverages Pvt. Ltd.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 143(3), 32

tribunal which deliberated upon the contentions raised bythe assessee as well as the revenue and referred to the audit report whichshowed the computation of depreciation on goodwill and the answers to thequeries made by the assessing officer. Thereafter, … for marketing and trading reputation, tradingstyle and name, territory know-how and information of territory and that itincluded the cost of know-how relating to acquiring business, customer,database, distribution network, contract and other commercial rights and,therefore, it was within … Max India Ltd., [2007] 295 ITR 282 (SC), the Apex Court has ruled thus:"At this sage we may clarify that under paragraph 10 of the … orderdated 25.8.2009 in ITA Nos.1884/Del/2006, 2724/Del/07 and 2038/Del/08pertaining to the assessment years 2001-2002, 2002-03 and 2003-04respectively passed by the Income Tax Appellate Tribunal (for short … order.2. In this batch of appeals preferred under Section 260A of the IncomeTax Act, 1961 (for brevity … the Revenue. Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi

A.P. State Co-operative Societies, Secretaries and Employees Union Vs. ...

Court : Andhra Pradesh

Subject : Trusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 60, 116C and 116C(1); Andhra Pradesh Co-operative Societies (Amendment) Act, 2001; Andhra Pradesh Co-operative Societies Rules - Rule 28(4); Constitution of India - Articles 136 and 141

Reported in : 2003(1)ALD197

Act, 1964 (for short 'APCS Act') in proceedings in Rc. No. 5/2002-A dated 28.6.2002 basing on the final audit report for the year 2000-01 stating that there are financial irregularities and fraud of the Secretary of Vellaturu PACS, … to rules.13. The 8th respondent filed counter stating that the Paid Secretaries are making unjust remuneration at the cost of the Societies in which they are working and the Societies are entitled to recover from the Paid … manner the provisions of the Andhra Pradesh Co-operative Societies Second Amendment Act, 2001 (Act 22 of 2001) (for short 'Amended Act') to the actions already … a Million Job Scheme and governed by the statutory regulations made under Section 116-A of the A.P. Co-operative Societies Act and it is stated that

Reliance Industries Ltd., H.R. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

issue of show cause notice in May 1999 to many manufacturers generally.6. It is further contended that the cost audit report in any event for a particular financial year is finalised and submitted to the company law department six … cost audit conducted of this unit in accordance with the terms of Section 233B of the Companies Act, 1956 showed the elements in question to … fabrics. The value, for the purpose of assessment therefore had to be determined in terms of the Valuation Rules. The duty has been demanded, and penalty imposed, on the finding of the Commissioner that, for the period

Tata Engineering and Locomotive Co. Ltd. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Tariff Act, 1985; Central Excise Act - Sections 4 and 4(1); Central Motor Vehicles Rules

Reported in : 2008(56)BLJR238; 2007(123)ECC274; 2007(149)LC274(SC); 2007(218)ELT644(SC); 2007(3)SCALE519; 2007AIRSCW7700

the Department and no duty demand has been raised for that period. He also relied upon the statutory cost audit report as well the certification from Automobile Research Association of India. That in the absence of any finding directly … for rectification of mistake. Thereafter, the Tribunal passed order dated 11th January, 2001, dismissing the application for rectification of mistake. However, while passing the order … Tribunal. Certification from Automobile Research Association of India, which is a mandatory requirement under the Central Motor Vehicles Rules and VRDE, also shows that the specification of chassis of model No. 1612 are engine No. 697NA and … fact it is not so. 10. Central excise duty is payable under Section 4 of the Central Excise Act. Under Section 4(1)(a) of the Excise … question had been actually fitted with Engine No. 697 NA and Gear Box GBS 40. There is

Asarwa Mills and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(94)ECC261

judgments in the cases of Dai Ichi Karkaria (supra) and Union Carbide (supra).References were also made to the Cost Audit (Report) Rules 1968 and the Cost Audit (Records) Rules 1977 and it was argued that the principles embodied in CAS-4 … in adjudication of show-cause notices invoking the extended period of limitation under the proviso to Sub-section (1) of Section 11A of the Central Excise Act. The rest of the appellants in the appeals before us are functionaries … the Central Excise Rules, 1944. The prices were declared as per Rule 6(b)(ii) of the Central Excise (Valuation) Rules 1975 owing to the fact that

Commissioner of Central Excise, Jaipur Vs. Scan Synthetics Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 11A, 14A and 35L; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2008(126)ECC3; 2008(152)LC3(SC); 2008(224)ELT12(SC); JT2008(3)SC463; 2008(3)SCALE335; (2008)3SCC400; 2008AIRSCW2019

yarn in terms of Rule 6(b)(ii) of the Central Excise (Valuation) Rules 1975 ['the Rules']. As per the cost audit report, assessee had misdeclared the value of the goods in question and inflated the dyeing cost during the relevant … Appellate Tribunal wherein and whereunder the Tribunal has reversed the order-in- original of the Commissioner dated 02nd February 2001 and deciding the issue regarding determination of assessable value against the Revenue in respect of intermediate product, i.e., … ORDERAshok Bhan, J.1. This appeal has been filed by the Revenue under Section 35L(b) of the Central Excise Act, 1944 (for short, 'the Act') against

Sheth Brothers Vs. Joint Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 22, 80HH, 80-I, 143(2), 143(3), 147, 148, 148(2), 151 and 263

Reported in : [2001]251ITR270(Guj)

Matched in: Citation [2001]251ITR270(Guj)

Assistant Commissioner of Income Vs. Ramesh Chand Soni

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)81TTJ(Jodh.)253

letter dt. 24th Aug., 2000, from the AO by the assessee wherein also the date by which the audit report is to be furnished by the Chartered Accountant to the AO is not mentioned. So the assessee has … appeal is dismissed.28. Ground No. 6 raised in the CO is that the assessee has pleaded to award costs. But the learned counsel has not been able to convince us regarding awarding of costs to the assessee. … audit under Section 142(2A). Definitely, there is a violation of the mandatory rules. Even today it was not made clear as to whether any request … to Rs. 12,96,458 under Section 140A of the Act, On 8th March, 2001, the AO passed the assessment order under Section 158BC(c) of the Act.